When you hire in Poland for software, R&D or creative roles, protecting intellectual property (IP) takes more than a standard contract. Polish law separates the right to earn from a work from the author’s permanent personal link with it.
If these rules are not handled properly, an employer can end up owning code it cannot legally modify or reuse without the author’s consent. This guide explains who owns what, and which clauses close the gaps.
Key facts
- SoftwareEconomic rights belong to the employer from the moment the code is written
- Other worksRights pass to the employer when it accepts the work
- Moral rightsStay with the author and cannot be sold or waived
- Fields of exploitationRights only cover the ways of using the work the contract names
- 50% tax costsCreative employees can deduct 50% costs on income up to PLN 120,000 a year
- B2BContractors must assign IP in writing, or the client does not own it
Economic and moral rights
Polish copyright law gives authors two separate sets of rights.
| Economic rights (prawa majątkowe) | Moral rights (prawa osobiste) | |
|---|---|---|
| What they cover | Using, copying, selling and licensing the work | Being named as the author, and the integrity of the work |
| Can they be transferred? | Yes, to the employer or a client | No, they stay with the author for life |
| How employers handle them | Statutory transfer plus a clear contract clause | An undertaking by the author not to exercise them |
How ownership passes to the employer
| Type of work | Who owns it | When |
|---|---|---|
| Computer programs created as part of the employee’s duties | Employer | From the moment of creation, unless the contract says otherwise |
| Other copyright works created as part of the employee’s duties, such as designs, texts or graphics | Employer, within the purpose of the employment contract | When the employer accepts the work. It is treated as accepted if the employer does not object within 6 months |
| Inventions, utility models and industrial designs made while performing duties | Employer, unless agreed otherwise | On creation, under the Industrial Property Law |
| Work created outside the employee’s duties | Employee | Unless a separate written agreement transfers it |
For works other than software, the employer’s rights are limited to what the parties intended when signing the employment contract. If you have not started using a work within 2 years of accepting it, the employee can set a deadline for you to do so, after which the rights return to them.
The Copyright Act also allows an author to ask a court to increase their pay if it is grossly disproportionate to the benefit the employer gets from the work.
Managing moral rights
Moral rights cannot be sold or waived. Without further steps, an author could object to changes to their work or insist on being credited.
- Software. Authors of computer programs have narrower moral rights. The right to object to changes does not apply, but the right to be named as the author remains.
- The standard solution. The contract includes an undertaking that the employee will not exercise their moral rights, and authorises the employer to exercise them on the employee’s behalf. This is common market practice and prevents an employee from blocking changes to their work.
Inventions and employee remuneration
Inventions, utility models and industrial designs are covered by the Industrial Property Law. The employer usually owns them, but the employee has a statutory right to fair remuneration when the employer uses the invention.
- The risk. If the amount is not agreed, it is set as a fair share of the employer’s benefit from the invention. A successful invention can lead to a significant claim.
- The solution. Agree the remuneration in advance. Our contracts state how inventions are rewarded, for example that it is included in salary or paid as a set bonus, which reduces the risk of later claims.
Clauses every contract needs
Fields of exploitation
A transfer only covers the ways of using the work named in the contract. We use a full list covering digital and physical uses.Derivative works
The right to create and authorise adaptations, translations, updates and new versions of the original work.Scope of duties
The job description must cover creative or inventive work. If someone writes code but their role says “administration”, you may not own that code automatically.Moral rights undertaking
A commitment not to exercise moral rights, with authority for the employer to act on the employee’s behalf.Pre-existing IP
A list of anything the employee brings with them, so there is no dispute later about what was created during employment.Confidentiality
Protection of trade secrets and know-how that continues after employment ends. See also our guide to non-compete agreements.The 50% creative costs benefit
Employees who create copyright works, including software developers, architects, designers and researchers, can apply 50% tax-deductible costs to the part of their salary paid for creative work. This lowers their income tax and increases net pay at no extra cost to the employer.
- The deduction is capped at PLN 120,000 of costs a year.
- The contract must state what share of pay is for creative work and include a transfer of rights.
- The employee must keep records of the works they create, such as monthly reports or repository logs.
As your Employer of Record, EasyEOR sets this up in the contract and payroll for eligible roles.
B2B contractors
The automatic rules for employees do not apply to B2B contractors. The client only owns the IP if the contractor transfers it in a written agreement, signed by hand or with a qualified electronic signature, that names the fields of exploitation. An email or a click-to-accept is not enough.
Since 8 July 2026, the Labour Inspectorate (PIP) can reclassify B2B contracts as employment. Hiring key developers on employment contracts through an EOR gives you both the statutory IP protection and a lower compliance risk. See our guide to converting B2B contractors to EOR.
Frequently asked questions
Who owns code an employee writes in their own time?
If it falls outside their duties, the employee owns it, even if it relates to your business. A clause covering related work, with a written transfer and a clear description of scope, reduces this risk.
Is code generated with AI tools protected?
Polish copyright only protects work created by a person. Output generated entirely by AI may not be protected, while code a developer writes or substantially shapes with AI assistance usually is. Set rules for AI use in your internal policies.
Does the employer own IP the employee created before joining?
No. Anything created before employment stays with the employee unless it is transferred in a separate written agreement.
Secure your IP from day one
EasyEOR employs your team on contracts with IP clauses written for Polish law, including fields of exploitation, moral rights and the 50% creative costs benefit. Find out more about our Employer of Record service in Poland.
Based on the Act of 4 February 1994 on Copyright and Related Rights (Articles 12, 16, 41, 44, 46, 53, 74 and 77), the Industrial Property Law of 30 June 2000 and the Personal Income Tax Act. This guide is general information and not legal advice.
